This section has no associated Explanatory Notes
54U.K.In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
Commencement Information
I1Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2